Judgment of the Court (Fifth Chamber) 20 May 1987

In Case 272/85

THE COURT (Fifth Chamber), composed of: Y. Galmot, President of Chamber, G. Bosco, U. Everling, R. Joliet and J. C. Moitinho de Almeida, Judges, Advocate General: Sir Gordon Slynn Registrar: D. Louterman, Administrator

having regard to the Report for the Hearing and further to the hearing on 9 December 1986,

after hearing the Opinion of the Advocate General delivered at the sitting on 3 February 1987,

gives the following

Judgment

The regulation of inland waterway transport in France

Background to the case

The introduction of the EATE levy

The rules governing refunds of the EATE levy

The alleged failure to state sufficient reasons for the refusal to grant exemption

Costs

1 Language of the Case: French.